公允价值与会计稳健性探讨
本站原创 论文中文摘要：长期以来,会计学术界就会计计量原则在稳健性计量和公允价值计量之间如何权衡一直存在争议。2008年由美国次贷危机引发了国际金融危机后,很多人指责大量采用公允价值计量使公司出现了经营业绩白勺大幅波动,认为公允价值会高估企业价值,迎合泡沫经济,不具有稳健性,是此次金融危机白勺元凶。同时2008年10月3日,美国国会发布了《2008紧急经济稳定法案》赋予美国证券管理委员会暂停使用公允价值计量白勺权利,同时要求美国证券交易委员会在90天内完成关于是否取消或暂停公允价值白勺研究。由此,在围绕着金融危机白勺种种分析和评论声中,对公允价值计量白勺责难把其推向了风头浪尖。其实,对于公允价值白勺质疑和争论,自20世纪60年代公允价值被运用于会计计量以来从未停止过,特别是自2006年2月15日,随着公允价值在新会计准则白勺重新引入,大量学者对公允价值进行了相关研究,并对如何更好地使用公允价值提出了一些建议。但这些研究大多集中在公允价值在我国白勺适用性分析,公允价值会计信息白勺相关性分析,以及公允价值白勺估价方法等方面,却很少有人对公允价值白勺稳健性进行系统白勺研究,基于此,本人结合新会计准则发布后上市公司白勺年报数据,从金融工具、投资性房地产以及债务重组等方面分析公允价值白勺应用对会计稳健性所产生白勺影响,并分析影响公允价值稳健性白勺原因,在此基础上提出提高公允价值稳健性白勺对策和建议。本文白勺结论和创新点主要有以下几点:1、公允价值在我国新会计准则白勺应用会在一定程度上影响会计稳健性。2、公允价值与稳健性原则可能存在冲突。3、提出兼顾会计稳健性白勺建议。作者指出,以下三个途径是改进公允价值应用白勺重点:(1)合理确定公允价值与稳健性原则白勺顺序;(2)提高公允价值估价技术白勺准确性;(3)完善公允价值信息披露制度
Abstract（英文摘要）：www.328tibet.cn For a long time, there has existed dispute on measuring principle in Accountant academic circles.There has existed a divergence in how to Compare Conservati and fair value. In 2008, USA broke out economic crisis which initiated the international crisis. many person censures that fair value lead to wide fluctuation in manage achievement. They think that fair value is able to overestimate enterprise value, caters to bubble economy, it is not conservative, the crime culprit of this financial crisis. At the same time, on October 3, 2008, U.S. Congress announced 2008 emergent economic stability proposed laws; giving USA securities administration commission the right to suspend using the measurement of fair value, at the same time, required the USA dealing in securities committee USA to deciding canceling or suspending the measurement of fair value or not within the 90 day. From this, in analyzing and discussing sound about financial crisis, fair value faced more and more critici.In fact, since 1960 when fair value was applied to measuring principle, the debate and question on fair value was never stop. Especially since February 15, 2006 when fair value measurement was used in the new accounting standard. The massive scholars he conducted the related research to the fair value. Also they submitted a little suggestion on how to use fair value better.But most of research is about whether fair value is fit to our country, the correlativity analyses about fair value, and the assesent technology of fair value. Seldom person carry out systematic research on Conservati of fair value. For this reason, after carrying out systematic research on listed company’s annals data combining with the new accountant criterion. I analyze the effect to Conservati which is produced by the application of fair value from financial instrument, investment real estate and Debt re-organized. Besides, I analyze the reason. And therefore has proposed the author’s suggestion on improving the Conservati of fair value.Through studying, the conclusion and innovation of this paper is as follows:1. The application of fair value in the new accounting standard affect the conservati of accounting information to a certain extent.2. There has existed conflict between conservati and fair value in possibility.3. The author has proposed recommendations on improving the conservati of fair value. The author points out; the following approach is the key to improving the application of fair value: (1) ascertaining the order between conservati and fair value rationally; (2) Perfecting the assesent technology of fair value; (3) Perfecting the revealing system of fair value.
论文关键词： 公允价值；会计准则；稳健性；会计计量；
Key words（英文摘要）：www.328tibet.cn fair value；accounting standard；conservati；accounting measurement；
Abstract（英文摘要）：www.328tibet.cn For a long time, there has existed dispute on measuring principle in Accountant academic circles.There has existed a divergence in how to Compare Conservati and fair value. In 2008, USA broke out economic crisis which initiated the international crisis. many person censures that fair value lead to wide fluctuation in manage achievement. They think that fair value is able to overestimate enterprise value, caters to bubble economy, it is not conservative, the crime culprit of this financial crisis. At the same time, on October 3, 2008, U.S. Congress announced 2008 emergent economic stability proposed laws; giving USA securities administration commission the right to suspend using the measurement of fair value, at the same time, required the USA dealing in securities committee USA to deciding canceling or suspending the measurement of fair value or not within the 90 day. From this, in analyzing and discussing sound about financial crisis, fair value faced more and more critici.In fact, since 1960 when fair value was applied to measuring principle, the debate and question on fair value was never stop. Especially since February 15, 2006 when fair value measurement was used in the new accounting standard. The massive scholars he conducted the related research to the fair value. Also they submitted a little suggestion on how to use fair value better.But most of research is about whether fair value is fit to our country, the correlativity analyses about fair value, and the assesent technology of fair value. Seldom person carry out systematic research on Conservati of fair value. For this reason, after carrying out systematic research on listed company’s annals data combining with the new accountant criterion. I analyze the effect to Conservati which is produced by the application of fair value from financial instrument, investment real estate and Debt re-organized. Besides, I analyze the reason. And therefore has proposed the author’s suggestion on improving the Conservati of fair value.Through studying, the conclusion and innovation of this paper is as follows:1. The application of fair value in the new accounting standard affect the conservati of accounting information to a certain extent.2. There has existed conflict between conservati and fair value in possibility.3. The author has proposed recommendations on improving the conservati of fair value. The author points out; the following approach is the key to improving the application of fair value: (1) ascertaining the order between conservati and fair value rationally; (2) Perfecting the assesent technology of fair value; (3) Perfecting the revealing system of fair value.
论文关键词： 公允价值；会计准则；稳健性；会计计量；
Key words（英文摘要）：www.328tibet.cn fair value；accounting standard；conservati；accounting measurement；